In this tutorial is described Filesystem Hierarchy Standard (FHS), which specifies required directories. The root directory is "/" and it should contains only the subdirectories.
/bin
    - Contains binaries which can be executed from command line (ls, grep, mkdir...)
- Programs that can be used by users (system, admin, normal users) 
- It can be in single-user mode
/boot
    - Contains everything required for the boot process
- Kernel
- Grant Unified Boot-loader
- LILO (LInux LOader)
/sbin
    - Binaries
- Program used by ssytem and admin
- Normal users can used programs in /bin if they are allowed
- Usually normal users does not have this directory in $PATH variable
/dev
    - Files of all devices
- Created during installation operating system.
- Create new devices: /dev/MAKEDEV
    
        | File | Description | 
    
        | sda | First SCSI drive on the SCSI/SATA bus | 
    
        | md0 | First group of meta discs (RAID) | 
    
        | ttyS0 | First serial port | 
    
        | lp0 | First parallel printer | 
    
        | null | bin for bits | 
    
        | random | Deterministic random bits | 
    
        | urandom | Non deterministic random bits | 
/etc
    
        | File | Description | 
    
        | passwd | Users information | 
    
        | fstab | Partition and storage mounting information | 
    
        | rc or rc.d or rcX.d | Run commands - commands that runs when OS starts | 
/home
    - Home directory for users
- All data and system settings of users
- Can be divided to groups (school, office, financial)
/root
    - Home directory for user root
- Normal users don't have permissions.
/lib
    - Libraries for programs
- /lib/modules: kernel modules, network controls, file system control
/tmp
    - Temporary files
- Used by running programs
/mnt
    - Mounting temporary file systems
- File systems from /etc/fstab are mounted during start OS
- Network file systems
- /media: DVD, USB 
/usr
    - Programs, libraries installed from OS distribution
- Accessible for everyone
-  /usr/
        
            
                | Directory | Description |  
                | local | Software installed by admin on local device |  
                | X11R6 | Files of Windows OS |  
                | bin | Almost all commands for users |  
                | sbin | Usually server's programs |  
                | include | Header files for C language |  
                | lib | Stable libraries |  
 
- /usr/share/
        
            
                | Directory | Description |  
                | X11 | Files of Windows OS |  
                | dict | Glossary |  
                | man | Manual pages |  
                | doc | Documentation |  
                | info | Information files |  
                | src | source files |  
 
/var
Contains files that are changed when OS is running.
    
        | Subdirectory | Description | 
    
        | log | Logging files | 
    
        | run | Run-time variable data | 
    
        | spool | Program using queue (mails, printers) | 
    
        | mail | Mailbox | 
    
        | local | variable data from /usr/local | 
    
        | lib | Holds dynamic data libraries/files | 
    
        | lock | Lock files. Indicates that resource (database, file) is in use and should not be accessed by another process. | 
/opt
Third-party software
/proc
    - Created by OS kernel
- Information about system
- Stored only in RAM
- Does not use any disc space
- Every process has subdirectory (by PID)
        
            
                | Subdirectory | Description |  
                | /PID/status | Stats about process |  
                | /PID/cmdline | How was process started and what input arguments |  
                | /PID/maps | Region of contiguous virtual memory in a process or thread |  
                | /PID/environ | Environment of process |  
 
- 
        Interesting files
        
            
                | File | Description |  
                | cpuinfo | Information about CPU |  
                | meminfo | Usage of memory |  
                | version | Kernel version |  
                | cmdline | Kernel's parameters from boot loader |  
                | devices | List of drivers for kernel |  
                | interrupts | Which interrupts are used and how many times |  
                | ioports | list of currently registered port regions used for input or output communication. |  
                | dma | ISA Direct Memory Access channel |  
                | kcore | image of physical system memory |  
                | cmdline | Kernel's parameters from boot loader |  
                | cmdline | Kernel's parameters from boot loader |  
 
/lost+found
    - Recovered or damaged data after crash.
- Each partition has own /last+found directory
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